Revised Code of Washington

Wash. Rev. Code § 82.14.030 (2026)

✓ current as of May 2026

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(1) The governing body of any county or city, while not required by legislative mandate to do so, may, by resolution or ordinance for the purposes authorized by this chapter, impose a sales and use tax in accordance with the terms of this chapter. Such tax must be collected from those persons who are taxable by the state under chapters 82.08 and 82.12 RCW, upon the occurrence of any taxable event within the county or city as the case may be. This sales and use tax does not apply to natural or manufactured gas, except for natural gas that is used as a transportation fuel as defined in RCW 82.16.310 and is taxable by the state under chapters 82.08 and 82.12 RCW. The rate of such tax imposed by a county is five-tenths of one percent of the selling price (in the case of a sales tax) or value of the article used (in the case of a use tax). The rate of such tax imposed by a city may not exceed five-tenths of one percent of the selling price (in the case of a sales tax) or value of the article used (in the case of a use tax). However, in the event a county imposes a sales and use tax under this subsection, the rate of such tax imposed under this subsection by any city therein may not exceed four hundred and twenty-five one-thousandths of one percent.

(2) In addition to the tax authorized in subsection (1) of this section, the governing body of any county or city may by resolution or ordinance impose an additional sales and use tax in accordance with the terms of this chapter. Such additional tax must be collected upon the same taxable events upon which the tax imposed under subsection (1) of this section is imposed. The rate of such additional tax imposed by a county is up to five-tenths of one percent of the selling price (in the case of a sales tax) or value of the article used (in the case of a use tax). The rate of such additional tax imposed by a city is up to five-tenths of one percent of the selling price (in the case of a sales tax) or value of the article used (in the case of a use tax). However, in the event a county imposes a sales and use tax under the authority of this subsection at a rate equal to or greater than the rate imposed under the authority of this subsection by a city within the county, the county must receive fifteen percent of the city tax. In the event that the county imposes a sales and use tax under the authority of this subsection at a rate which is less than the rate imposed under this subsection by a city within the county, the county must receive that amount of revenues from the city tax equal to fifteen percent of the rate of tax imposed by the county under the authority of this subsection. The authority to impose a tax under this subsection is intended in part to compensate local government for any losses from the phaseout of the property tax on business inventories.

[ 2014 c 216 s 307; 2008 c 86 s 101; 1989 c 384 s 6; 1982 1st ex.s. c 49 s 17; 1970 ex.s. c 94 s 4.]

Notes:

Effective date—Findings—Tax preference performance statement—2014 c 216: See notes following RCW 82.38.030.

Severability—2008 c 86: "If any provision of this act or its application to any person or circumstance is held invalid, the remainder of the act or the application of the provision to other persons or circumstances is not affected." [ 2008 c 86 s 601.]

Savings—2008 c 86: "This act does not affect any existing right acquired or liability or obligation incurred under the sections amended or repealed in this act or under any rule or order adopted under those sections, nor does it affect any proceeding instituted under those sections." [ 2008 c 86 s 602.]

Part headings not law—2008 c 86: "Part headings used in this act are not any part of the law." [ 2008 c 86 s 603.]

Intent—Effective date—1989 c 384: See notes following RCW 82.12.022.

Intent—Construction—Effective date—Fire district funding—1982 1st ex.s. c 49: See notes following RCW 35.21.710.

Additional tax for high capacity transportation service: RCW 81.104.170.

Imposition of additional tax on sale of real property in lieu of tax under RCW 82.14.030(2): RCW 82.46.010(3).

Notes of Decisions

Cited in 9 cases, 1972–2020 · leading case: G-P Gypsum Corp. v. Dep't of Revenue, 169 Wash. 2d 304 (Wash. 2010).

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G-P Gypsum Corp. v. Dep't of Revenue, 169 Wash. 2d 304 (Wash. 2010). “230 with RCW 82.14.030). Thus, it is not necessary, nor even reasonably possible, for the local sales and use tax uniformity provision to dictate the timing of the local BNG tax.”

Commonwealth Title Ins. v. City of Tacoma, 502 P.2d 1024 (Wash. 1972). · cites it 4× “That the applicability of the tax and the classification of businesses thereunder is to be the same for this city sales tax as for the state sales and use tax is made abundantly clear by both the above-quoted ordinance and by RCW 82.14.030, 82.14.050, and 82.14.070. Therefore,…”

Enter. Leasing, Inc. v. City of Tacoma, 988 P.2d 961 (Wash. 1999). “41 “[I]f the legislature had intended to make its business and occupation tax definitions binding on the cities of this state it would have done so specifically, as it did in RCW 82.14.030, 82.14.050, and 82.14.070 when it autho *555 rized the imposition of city sales taxes.”

City of Auburn v. King Cnty., 788 P.2d 534 (Wash. 1990). “, RCW 82.14.030; RCW 82.44.020; RCW 82.44.150(2).”

Gp Gypsum Corp. v. State, Dept. of Revenue, 237 P.3d 256 (Wash. 2010). “[5] In point of fact, we take no position on what constitutes a taxable event under the state BNG tax.”

Gp Gypsum Corp. v. State Dept. of Revenue, 183 P.3d 1109 (Wash. Ct. App. 2008). “070 (emphasis added); see also RCW 82.14.030(1) ("except as provided in RCW 82.”

G-P Gypsum Corp. v. Dep't of Revenue, 144 Wash. App. 664 (Wash. Ct. App. 2008). “070 (emphasis added); see also RCW 82.14.030(1) (“except as provided in RCW 82.”

Davison v. State, 466 P.3d 231 (Wash. 2020). “450 (sales and use tax for counties and cities to protect the health and safety); RCW 9.46.110 (taxation of gambling activities).”

City of Tacoma v. Seattle-First Nat'l Bank, 717 P.2d 760 (Wash. 1986). “We believe that if the legislature had intended to make its business and occupation tax definitions binding on the cities of this state it would have done so specifically, as it did in RCW 82.14.030, 82.14.050, and 82.14.070 when it authorized the imposition of city sales taxes.”

— Wash. Rev. Code § 82.14.030(1) — 2 cases

Gp Gypsum Corp. v. State Dept. of Revenue, 183 P.3d 1109 (Wash. Ct. App. 2008). “070 (emphasis added); see also RCW 82.14.030(1) ("except as provided in RCW 82.”

G-P Gypsum Corp. v. Dep't of Revenue, 144 Wash. App. 664 (Wash. Ct. App. 2008). “070 (emphasis added); see also RCW 82.14.030(1) (“except as provided in RCW 82.”

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